Professor Harris conducts research on the effects of taxation on business decisions and on the interaction between firms' financial disclosures and markets' evaluations of their values. He earned the American Taxation Association Outstanding Manuscript Award, 1995-96, for his research.
- "Bilateral implicit taxes and anti-competitive banking regulation", Journal of the American Taxation Association, 31(2), 45-73, 2009 Harris, D., Kilic, E.
- "Evidence that investors trade on private event-period information around earnings announcements", Accounting Review, 80(2), 403-421, 2005 Barron, O., Harris, D., Stanford, M.
- "Federal tax legislation as an implicit contracting cost benchmark: The definition of excessive executive compensation", Accounting Review, 77(4), 997-1018, 2002 Harris, D., Livingstone, J.
- "Intra-group, interstate strategic income management for tax, financial reporting, and regulatory purposes", Accounting Review, 76(4), 515-536, 2001 Beatty, A., Harris, D.
- "The effects of Taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms", Review of Accounting Studies, 4(3-4), 299-326, 1999 Beatty, A., Harris, D.